TaxTMI 
TaxTMI 
2025 (12) TMI 930
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....lations, 2018. 1.1 At the outset, we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 (the CGST Act, for short) and the West Bengal Goods and Services Tax Act, 2017 (the WBGST Act, for short) have the same provisions in like matter except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the WBGST Act. Further to the earlier, henceforth for the purposes of these proceedings, the expression 'GST Act' would mean the CGST Act and the WBGST Act both. 1.2 The applicant is a registered entity engaged inter alia in the business as a provider of field level data validation of Functional Household Tap Connection (FHTC) executed by various agencies on the basis of pictorial data with the objective of controlling multiple entry, improving data quality in terms of absolute household by verification through electric connection or any other unique documents and making error free database in different Piped Water Supply scheme for Directorate of Public Health Engineering (PHED) across West Bengal....
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....In case where the answer to question No 2 is in negative, what shall be the classification and the rate of tax? 1.4 The questions on which the advance ruling is sought for is found to be covered under clause of sub-section (2) of section 97 of the GST Act. 1.5 The applicant states that the questions rose in the application neither have been decided by nor is pending before any authority under any provision of the GST Act. 1.6 The application is, therefore admitted. Submission of the Applicant 2.1 The applicant, is an entity engaged inter alia in the business as a provider of field level data validation of Functional Household Tap Connection (FHTC) executed by various agencies on the basis of pictorial data with the objective of controlling multiple entry, improving data quality in terms of absolute household by verification through electric connection or any other unique documents and making error free database in different Piped Water Supply scheme for Directorate of Public Health Engineering (PHED) across West Bengal. The applicant is further engaged in Organizing Orientation Programme for ISAs DPMU and Engineer Officers on Functionality Assessment (Jal Mitra Appli....
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....r more than 7 lakh samples are tested for Physical, Chemical (Arsenic, Fluoride Salinity etc.) and Bacteriological imports and immediate action is taken for remedy of any water quality related issue. The West Bengal Public Health Engineering Department is focused on delivering safe and reliable drinking water to rural households through a comprehensive network of piped water supply schemes. This initiative is part of a larger national effort under the Jal Jeevan Mission (JJM), launched by the Central Government in 2019. The primary goal of JJM is to provide Functional Household Tap Connections (FHTCs) to every rural household ensuring access to potable water in adequate quantity and quality. 2.3 Technological Integration To effectively manage this extensive undertaking, the department has integrated advanced technologies into its operations. PHED has implemented a digital asset management system to oversee the extensive number of existing PWSS. This system provides access to textual, locational, and pictorial information through satellite images, enabling efficient area identification and management for informed decision-making. Applications, encompassing both mobile....
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.... timelines. 2.5 Geo-Referenced Surveys One of the primary service areas of the applicant involves conducting Geo-Referenced Surveys using mobile applications and/or instruments such as Total Station, Dumpy level, and DGPS. These instrumental surveys are carried out at locations including Water Treatment Units and Pump Houses to demarcate areas and create maps. The surveys, with or without applications, facilitate the collection of data and information on PWSS asset mapping (such as-Pump Houses, Overhead Reservoirs, Stand-alone treatment units etc.) and household surveys with locational and functional details of the tap connections. Surveys conducted with applications allow for seamless data integration into the digital Management Information System (MIS) through data synchronization. Conversely, in cases where applications are not used, locational information is manually captured and entered into the system. These surveys encompass not only point data collection but also the delineation of paths or alignments within the network system. 2.6 Data Management, Analysis and Documentation All these operations and functions necessitate comprehensive reporting and documentation....
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....t must be a pure service, 2. It must not be a works contract service or other composite supply of services involving transfer of goods, 3. It must be provided to Central Government, State Government or Union territory or local authority, 4. It must be an activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution Now, given the facts of the instant case, the applicant submits that as per the nature and scope of work discussed above, the instant supplies to the various divisions of the PHED Department are nothing but supply of services or rather composite supply of services. However, as the said composite supply of services involves no supply of goods therefore are as good as supply of pure services. Accordingly, from the above discussion, it is clear that the instant supply of services to the PHED department satisfies the conditions mentioned under pt. (1) and (2) above. Coming to the condition no. (3), of whether or not the instant supply is provided to Central Government, State Government or Union territory or ....
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.... Health Engineering (in short PHE) Directorate, Government of West Bengal for its various divisions. The following work orders are claimed to have been received by the applicant from PHE Directorate. All the work orders are placed on records. 4.3 Work order for field level data validation of Functional Household Tap Connection (in short FHTC) executed by various agencies on the basis of pictorial data with the objective of controlling multiple entry; improving data quality in terms of absolute household by verification through electric connection or any other unique documents; and making error free database in different Pipe Water Supply scheme. Work order for organizing orientation programme for Implementation Support Agencies (in short ISAs) of District Project Management Unit (in short DPMU) and Engineer Officers on Functionality Assessment (Jal Mitra application web & mobile) along with evaluation of performance under Support Activities of Jal Jeevan Mission (in short JJM) in the Districts of Howrah and Hooghly. The applicant is further considering to engage itself into the business of collecting of different components of Piped Water Supply scheme and land information....
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.... made by a taxable person to a recipient consisting of two or more taxable supplies of goods or services or both, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply. Article 243G: This Article of the Constitution of India reads as under: Powers, authority and responsibilities of Panchayats - Subject to the provisions of this Constitution, the Legislature of a State may, by law, endow the Panchayats with such powers and authority as may be necessary to enable them to function as institutions of self-government and such law may contain provisions for the devolution of powers and responsibilities upon Panchayats at the appropriate level, subject to such conditions as may be specified therein, with respect to - (a) the preparation of plans for economic development and social justice; (b) the implementation of schemes for economic development and social justice as may be entrusted to them including those in relation to the matters listed in the Eleventh Schedule. The Eleventh Schedule as available in the Constitution of India down....
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....velopment and social justice; (ii) the performance of functions and the implementation of schemes as may be entrusted to them including those in relation to the matters listed in the Twelfth Schedule; (b) the Committees with such powers and authority as may be necessary to enable them to carry out the responsibilities conferred upon them including those in relation to the matters listed in the Twelfth Schedule. The Twelfth Schedule as available in the Constitution of India downloaded from the official website of Legislative Department, Ministry of Law and Justice, Government of India (https://legislative.gov.in) contains the following entries in respect of Article 243W: 1. Urban planning including town planning. 2. Regulation of land-use and construction of buildings. 3. Planning for economic and social development. 4. Roads and bridges. 5. Water supply for domestic, industrial and commercial purposes. 6. Public health, sanitation conservancy and solid waste management. 7. Fire services. 8. Urban forestry, protection of the environment and promotion of ecological aspects. 9. Safegu....
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.... 4.6 The applicant has referred to Notification No. 12/2017 - Central Tax (Rate) dated 28.06.2017 as amended. The relevant portion of the notification is reproduced as under: Sl.No. Chapter, Section, Heading, Group or Service Code (Tariff) Description of Services Rate (per cent.) Condition (1) (2) (3) (4) (5) 3 Chapter 99 Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union territory or local authority or a Governmental authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution. Nil Nil It is evident from the above table that in order to qualify for Serial no. 3 of the Notification No. 12/2017 Central Tax (Rate) dated 28.06.2017 the following three conditions are to be fulfilled simultaneously: 1. The service must be a pure service. It should not be works contract service or other composite supplies involving supply of any goods. 2. The ser....
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....c connection or any other unique documents and making error free database in different Pipe Water Supply Schemes in different blocks in different divisions of PHE Directorate of Government of West Bengal viz. Jhargram, Hooghly, Burdwan and Howrah Division. B) Organising orientation programme for ISAs and DPMU and Engineer Officers on functionality assessment (Lal Mitra Application - web and mobile application) along with evaluation of performance in the Resources Division of PHE Directorate of Government of West Bengal. C) Digital structurisation of pipeline alignment and asset evaluation through survey and preparation of map of Kalipur Zone - C under Saltora-Chhatna Water Supply Scheme under the jurisdiction of Bankura Division of the PHE Directorate of Government of West Bengal . D) Capturing detailed field level information of the Head Work Sites and Pump Houses under different Pipe Water Supply Schemes along with images on operational status, designing and drawing of scheme based maps visualizing key features and representation related to drinking water supply and measuring the Head Work Site are with the help of DGPS for identification of existing an....